...a prior Hawaii Supreme Court case, Cieri v. Leticia Query Realty, 80 Haw. 54 (1995), said, “[R]eal estate is, particularly in Hawai`i, both scarce and expensive. As a result, the purchase of real estate or a residence likely is the largest ‘investment’ a person in Hawai`i may make in a lifetime.”....

...Those opposed to the constitutional amendment attending the news conference today stood outside a modest, family-owned walk-up apartment on Date Street, valued at approximately $1.5 million, to draw attention to the type of investment properties that would be impacted by the new tax....

...The Tax Foundation of Hawaii, a nonprofit taxpayer watchdog organization, together with 14 other organizations, businesses, and individuals, submitted a court filing supporting the Counties’ request that the Hawaii Supreme Court void the ballot measure for school funds....

...Hawaii’s sales tax base is broader than economists recommend, applying not just to final consumer products and services, but also to many business-to-business transactions. This results in multiple layers of taxation on the same product or service....